Application of two measuring scales of corporate social responsibility. Practical case: Iberdrola

Abstract

The main goal of the following paper is the application of two measuring scales of Corporate Social Responsibility used in the evaluation of the quality of information regarding aspects of CSR, which are also included in sustainability memories. To do this, the paper focuses on the concept of CSR, not just on its definition, but also regarding what elements and dimensions it includes, as well as providing an analysis of criteria established by the Global Reporting Initiative for the elaboration of sustainability memories. To apply the measuring scale two approaches have been incorporated: The first based on GRI guidelines, and a second approach proposed by authors Bansal (2005) and Chow & Chen (2012). Both of these approaches are applied to analyse the CSR rating of the company Iberdrola. As a result of all this process, has been made a number of conclusions concerning the analysis from both measuring scaling methodologies.